Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)

Tax Avoidance: A Study of Non-Financial Companies Listed in Indonesia Stock Exchange

Authors
Liany Sumaha Indah, Novia Wijaya
Corresponding Author
Novia Wijaya
Available Online 9 May 2021.
DOI
10.2991/aebmr.k.210507.023How to use a DOI?
Keywords
Tax Avoidance, Leverage, Capital Intensity, Return-on-Asset, Sales Growth, The Composition of Independent Commissioner, Executive Compensation
Abstract

Since tax is our country’s main source of financing, in Indonesia we conduct the calculation, payment, and reporting of the tax by using the self-assessment method. We know that this will be the opportunity for some companies to not report the tax they owe correctly and honestly. The fundamental purpose of this study was to obtain an empirical evidence about some factors which will affect the tax avoidance. This study selected seven variables to be used, which are firm size, return-on-asset, leverage, capital intensity, sales growth, the composition of independent commissioner, and executive compensation. The population in this study is non-financial companies listed in the Indonesia Stock Exchange (IDX) over the past four years 2015-2018. This study used 255 sample data that are selected by using the purposive sampling method. The hypotheses in this research were analyzed by using multiple linear regression. The results of this study indicate that return-on-asset and sales growth have an influence on tax avoidance, while other independent variables such as firm size, leverage, capital intensity, the composition of independent commissioner, and executive compensation do not influence tax avoidance.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
9 May 2021
ISBN
978-94-6239-375-2
ISSN
2352-5428
DOI
10.2991/aebmr.k.210507.023How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Liany Sumaha Indah
AU  - Novia Wijaya
PY  - 2021
DA  - 2021/05/09
TI  - Tax Avoidance: A Study of Non-Financial Companies Listed in Indonesia Stock Exchange
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 152
EP  - 156
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.023
DO  - 10.2991/aebmr.k.210507.023
ID  - Indah2021
ER  -